2.

Calculo por Operacin Multiple

2.2 Clculo Metodo de Coeficiente o Factor de Equivalencia

No Guardan Relacion entre si

Artculo Cantidad Costo Unitario Total T.C. Total

A 2,000.00 80 160,000.00 3.30 528,000.00
B 1,000.00 95 95,000.00 3.30 313,500.00
C 1,500.00 85 127,500.00 3.30 420,750.00

1,262,250.00
Descuento 5% 63,112.50
1,199,137.50
Embalaje y Flete 1,500.00
Costo + Flete y embalaje 1,200,637.50

La factura se paga en dos partes

Ints.Anual Cuota Sin Ints Dias Tasa (14%) Intereses
12% 600,318.75 45.00 2% 9,004.78
12% 600,318.75 90.00 3% 18,009.56
27,014.34

Otros Recargos Factor Empresa Plazo Credito

0.03% 1,200,637.50 360.19

Total Costos Acumulados 1,228,012.04

Factor de Equivalencia 0.97770825

Costo
Artculo Cantidad Costo Unitario Total F.E Costo Total Unitario
Final
A 2000 264.00 528,000.00 0.97770825 516,229.96 258.11
B 1000 313.50 313,500.00 0.97770825 306,511.54 306.51
C 1500 280.50 420,750.00 0.97770825 411,370.75 274.25
0 0 0 0
1,262,250.00 1,234,112.24
CALCULO DE COSTOS DE IMPORTACION

DESCRIPCION CODIGO PULGADAS FOB X KILO USD TOTAL FOB USD T.C. FOB SOLES FLETE MARIT. SEGURO

MP - A 1000 $ 60.00 $ 60,000.00 3.3 S/. 198,000.00 S/. 1,427.14 S/. 948.57
MP - B 1000 $ 70.00 $ 70,000.00 3.3 S/. 231,000.00 S/. 1,427.14 S/. 3,320,000.00
MP - C 1500 $ 80.00 $ 120,000.00 3.3 S/. 396,000.00 S/. 2,140.71 S/. 4,980.00
MP - E

3500 $ 250,000.00 S/. 4,995.00 S/. 3,325,928.57

Factor de Distribucion 1.42714 0.94857
Costos Adicionales en Soles 4,995.00 3,320.00
T.C. 3.33 3.32
VALOR VENTA $ 1,500.00 $ 1,000.00
IGV $ 800.00
PRECIO DE VENTA $ 1,800.00

AD-VALOREM

igv
Gastos de Aduana
 COSTO
AD VALOREM AGENTE ADU. ESTIBA/DEST FLETE LOCAL HANDLIND TOTAL COSTO UNITARIO
S/. 42,582.00 S/. 228.57 S/. 354.29 S/. 371.43 S/. 328.57 S/. 244,240.57 244.24
S/. 42,582.00 S/. 228.57 S/. 354.29 S/. 371.43 S/. 328.57 S/. 3,596,292.00 3,596.29
S/. 63,873.00 S/. 342.86 S/. 531.43 S/. 557.14 S/. 492.86 S/. 468,918.00 312.61

S/. 149,037.00 S/. 800.00 S/. 1,240.00 S/. 1,300.00 S/. 1,150.00 S/. 4,309,450.57
42.58200 0.22857 0.35429 0.37143 0.32857
149,037.00 800.00 1,240.00 1,300.00 1,150.00
3.29
$ 45,300.00
FABRICA DE MUEBLES

COMPRA MATERIAL DIRECTO

Madera a
Cantidad " C/U Total Compras
NACIONAL 2,000.00 258.11 S/. 516,229.96 256.84
IMPORTACION 1,000.00 244.24 S/. 244,240.57
Total Compras 3,000.00 253.49 S/. 760,470.53 757918.81
Consumos 1,000.00 253,490.18
I.Final 2,000.00 S/. 506,980.35
252.64

Madera B
Cantidad " C/U Total Compras
NACIONAL 2,000.00 306.51 S/. 613,023.07 305
IMPORTACION 1,000.00 3,596.29 S/. 3,596,292.00
Total Compras 3,000.00 1,403.11 S/. 4,209,315.07 598737.02
Consumos 900.00 1,262,794.52
I.Final 2,100.00 S/. 2,946,520.55
299.37

Consumos MD
OT Cantidad " C/U Total Artiiculo
100 1000 253.49 S/. 253,490.18 Mesas A
101 900 1,403.11 S/. 1,262,794.52 Sillones B
102 900 293.43 S/. 264,086.62 Mesas B
103 S/. - Sillones E
2800 S/. 1,780,371.32

MANO DE OBRA DIRECTA

OT Cantidad hras C/U-hora Total Artiiculo
100 3300 70.00 S/. 231,000.00
101 1200 70.00 S/. 84,000.00
102 2300 70.00 S/. 161,000.00
103
6800 S/. 476,000.00

CIF DEL PERIODO =

S/ 353,600.00
CIF REALES TOTAL
Primas 180,600.00
Alquileres 48,000.00
Depreciacion 40,000.00
Seguros Maquinaria 11,000.00
Electricidad 42,000.00
Materiales Indirectos 32,000.00
TOTAL CIF 353,600.00

( * ) Se compraron Insumos por :

HOJA DE COSTOS

OT ARTICULO CANTIDAD HH MD
100 Mesas A 90 3300 S/. 253,490.18
101 Sillones B 240 1200 S/. 1,262,794.52
102 Mesas B 180 2300 S/. 264,086.62
103 0 0
6800 S/. 1,780,371.32
S/. 784,480.72
FACTOR DE DISTRIBUCION CIF = CIF S/ 353,600.00
TOTAL HH 6800

OTROS DATOS
GASTOS DE ADMINISTRACION 40,000.00
GASTOS DE VENTAS 20,000.00
GASTOS FINANCIEROS 10,000.00
CALCULAR:
A) Costo de Materia Prima Compra Nacional
B) Costo de Materia Prima Importacion
C) Costo de Cada Orden de Porduccion
D) Estado de Ganancias y Perdidas

Estado de Costos de Produccion y Ventas

Material Directo
Inventario Inicial -
+ Compras 2,231,354.04
- Inventario Final 1,446,873.31
Consumo
3,678,227.35 784480.72
MOD 476,000.00
Costo Primo 2,256,371.32 1,260,480.72
CIF 353600

Costo de Fabricacion 1614080.72

+ Inv. Ini.P.P. -

- Inv. Final .P.P. 425,086.62 543009.48

Costos de Produccion

+ I.ini. PT -
- I.Final de PT.
Costo de Ventas
ATERIAL DIRECTO
Formica C
Cantidad " C/U Total Compras
NACIONAL 1,500.00 274.25 S/. 411,370.75 272.89
IMPORTACION 1,500.00 312.61 S/. 468,918.00
Total Compras 3,000.00 293.43 S/. 880,288.75 874598.2
Consumos 900.00 264,086.62
I.Final 2,100.00 S/. 616,202.12
291,57

Cantidad " C/U Total Compras

NACIONAL
IMPORTACION
Total Compras
Consumos
I.Final

Cantidad
90 252639.6
240 269431.66
180 262409.46

Cantidad
 RPTA.(A)

MOD COSTO PRIMO CIF COSTO TOTAL condicion

S/. 231,000.00 S/. 484,490.18 S/. 0.02 S/. 484,490.19 PT
S/. 84,000.00 S/. 1,346,794.52 S/. 1,346,794.52 PT
S/. 161,000.00 S/. 425,086.62 S/. 425,086.62 PP
S/. -
S/. 476,000.00 S/. 2,256,371.32

52

Estado de Ganancias y Perdidas

Ventas -
Costo de Ventas -
Utilidad Bruta -

GASTOS DE ADMINISTRACION 40,000.00

GASTOS DE VENTAS 20,000.00
Utilidad Operativa (60,000.00) 261
Gastos Financieros 10,000.00
Utilidad Antes de Impuestos -70,000.00 251321.38
 MOVIMIENTO MATERIAS PRIMAS
ii (+) 0 inventario inicial
COMPRAS (+) 5,850,074.35 2231354.04
i.Final (-) 1446873.31
Consumos (=) 5,850,074.35 784480.72

5,850,074.35 784480.72
MARGEN UTILIDAD VENTA C/U coto primo
30% S/. 145,347.06 S/. 629,837.25 S/. 6,998.19 483639.6
30% S/. 404,038.36 S/. 1,750,832.88 S/. 7,295.14 353411.66
S/. - 423409.46
11260
UTILIDA VENTA C/U
196571.88
124749.5